M/S ANJANI PRINT PVT. LTD.,KOLKATA vs. I.T.O.,WARD-10(1), KOLKATA

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ITA 1967/KOL/2019Status: DisposedITAT Kolkata31 December 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) order was passed ex-parte without proper service of notice and without adjudicating on the merits of the case. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2014-15 was against an ex-parte order passed by the CIT(A) which affirmed various disallowances/additions made by the Assessing Officer. The ITAT noted that there was no proof of service of notice on the assessee for the lower appellate proceedings.

What were the issues?

Whether the CIT(A) order was validly passed ex-parte without proper service of notice and adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”, BENCH KOLKATA

Before: SHRI S. S. GODARA, JM

Hearing: 23/12/2019Pronounced: 31/12/2019

BEFORE SHRI S. S. GODARA, JM आयकर अपीलसं./ (�नधा�रण वष� / Assessment Year: 2014-15) M/s. Anjani Print Pvt. Ltd. Vs. ITO, Ward – 10(1), Kolkata Ripon Street, 5th Floor, 5/1, Muzaffar Ahmed Street, Kolkata – 700 016. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA 1433 A (Appellant) .. (Respondent) Appellant by : Miss. Lata Goyal, ACA Respondent by : Shri Jayanta Khanra, JCIT, Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 23/12/2019 घोषणाक�तार�ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R This assessee’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (A)-4, Kolkata dated 14.05.2019 passed in case no.598/CIT(A)-4/16-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case files perused.

2.

It transpires during the course of hearing that the CIT(A)’s lower appellate order under challenge affirming the Assessing Officer’s action making various disallowance / addition has been passed ex-parte. Learned departmental representative fails to rebut the clinching fact that there is no indication about actual service of lower appellate proceedings notice on the assessee. The CIT(A) has also not adjudicated upon merits of the issue as contemplated u/s 250(6) of the Act requiring framing of points of determination followed by a detailed adjudication. I therefore restore the instant lis back to the CIT(A) for fresh adjudication as per law within three effective opportunities of hearing.

M/s. Anjani Print Pvt. Ltd. 3. This assessee’s appeal is allowed for statistical purposes in above terms.

Order is pronounced in the open court on 31.12.2019.

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